(a)    (1)    In this section the following words have the meanings indicated.

(2)    “Dwelling” has the meaning stated in § 9–105 of this title.

(3)    “Public safety officer” means:

(i)    a firefighter, an emergency medical technician, a correctional officer, a police officer, or a deputy sheriff employed full time by a public safety agency in the county or municipal corporation where the individual resides;

(ii)    a volunteer firefighter or a volunteer emergency medical technician for a public safety agency in the county or municipal corporation where the individual resides;

(iii)    a park police officer employed full time by the Maryland–National Capital Park and Planning Commission who resides in Montgomery County or Prince George’s County; or

(iv)    a police officer employed full time by the Washington Suburban Sanitary Commission who resides in Montgomery County or Prince George’s County.

(b)    The governing body of a county or municipal corporation may grant, by law, a property tax credit under this section against the county or municipal corporation property tax imposed on a dwelling located in the county or municipal corporation that is owned by a public safety officer if the public safety officer is otherwise eligible for the credit authorized under § 9–105 of this title.

(c)    In any taxable year, the credit under this section may not exceed the lesser of:

(1)    $2,500 per dwelling; or

(2)    the amount of property tax imposed on the dwelling.

(d)    The governing body of a county or a municipal corporation may establish, by law:

(1)    subject to subsection (c) of this section, the amount of the credit under this section;

(2)    the duration of the credit;

(3)    additional eligibility requirements for public safety officers to qualify for the credit;

(4)    procedures for the application and uniform processing of requests for the credit; and

(5)    any other provisions necessary to carry out this section.